Georgia legislation · 2025-2026 Regular Session
Georgia HB79: Firearm Safe Handling and Secure Storage Tax Credit Act; enact
Status: Passed one chamber, March 27, 2026
A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain eligible expenses incurred for firearm safe handling instructional courses and firearm secure storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for credit preapproval by the department; to prohibit the creation of certain lists or databases; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain eligible expenses incurred for firearm safe handling instructional courses and firearm secure storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for credit preapproval by the department; to prohibit the creation of certain lists or databases; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal…
From the introduced text:
A BILL TO BE ENTITLED To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain eligible expenses incurred for firearm safe handling instructional courses and firearm secure storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for credit preapproval by the department; to prohibit the creation of certain lists or databases; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. This Act shall be known and may be cited as the "Firearm Safe Handling and Secure Storage Tax Credit Act." SECTION 2. Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows: H. B. LC 50 0999 "48-7-29.11A. (a) As used in this Code section, the term: (1) 'Eligible expenses' means expenses incurred by an individual taxpayer during the taxable year for and (B) Cost of a firearm safe handling instructional course. …